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- W2283224162 abstract "This article critically examines Taxation Ruling TR 2005/7 concerning the income tax treatment of partners' salaries. An earlier ruling Income Tax Ruling IT 2218 is also considered as background to the current ruling, together with the relevant legislation and case law. TR 2005/7 is found to be without foundation in the law, being contrary to the scheme of the legislation and to case law. As a result, it is recommended that the ruling be withdrawn." @default.
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- W2283224162 date "2005-01-01" @default.
- W2283224162 modified "2023-09-25" @default.
- W2283224162 title "Partnership Salaries and TR 2005/7" @default.
- W2283224162 doi "https://doi.org/10.4225/03/57d76f1cbf4c0" @default.
- W2283224162 hasPublicationYear "2005" @default.
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